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Issues:
1. Non-export of jewellery made from imported gold. 2. Imposition of penalties under Section 112 of the Customs Act, 1962. 3. Confiscation of gold plated silver jewellery. Issue 1: Non-export of jewellery made from imported gold The case involved M/s. Pretty Woman setting up a unit in a designated zone for manufacturing and exporting gold jewellery. They received gold on loan basis from a nominated agency but failed to export the jewellery made from it. The Commissioner imposed penalties for non-export of jewellery made from non-duty paid gold procured from the agency. Issue 2: Imposition of penalties under Section 112 of the Customs Act, 1962 The appellants contested the penalties imposed under Section 112, arguing that confiscation of goods under Section 111 is a prerequisite for imposing penalties. They also highlighted that the proceedings against the agency had been settled with a significant duty liability and penalty. The Tribunal noted that the Commissioner's order did not consider all contentions raised by the appellants, leading to a remand for a fresh order with a fair hearing for the appellants. Issue 3: Confiscation of gold plated silver jewellery The Commissioner ordered the confiscation of gold plated silver jewellery due to non-compliance with duty regulations. However, the Tribunal set aside this order along with the penalties imposed, remanding the case for a reevaluation considering all aspects and providing the appellants with a fair opportunity to present their case. The decision emphasized the need for a comprehensive reconsideration based on all relevant developments and contentions presented by the appellants.
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